[Accounting Standards]

 No. 01 : Conceptual Framework for Financial Accounting and Preparation of Financial Statements (revision, July 20, 2006)

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 No. 02 : Leases (revision of appendix, Nov. 23, 2000)

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 No. 03 : Borrowing Cost (revision, Jan. 11, 2001)

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 No. 05 : Long-term Investments under Equity Method (revision, Dec. 22, 2005)

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 No. 06 : Related Party Disclosures (pronounced on June 15, 1985)

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 No. 07 : Consolidated Financial Statements (revision, Nov. 30, 2006)

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 No. 08 : Accounting Policies, Changes in Accounting Estimates and Errors (revision, July 20, 2006)

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 No. 09 : Contingencies and Subsequent Events (pronounced on Sep. 15, 1986)

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 No. 10 : Inventories (revision on Nov. 29, 2007)

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 No. 11 : Construction Contracts (pronounced on July 20, 1987)

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 No. 12 : Accounting For Income Tax Credits (revision, Nov. 8, 2001)

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 No. 13 : Accounting by Debtors and Creditors for Troubled Debt Restructuring (pronounced on June 1, 1988)

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 No. 14 : The Effects of Changes in Foreign Exchange Rates (revision, Sep. 22, 2005)

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 No. 15 : Disclosure of Accounting Policies (revision, Sep. 22, 2005)

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 No. 16 : Preparation of Financial Forecasts (pronounced on Dec. 28, 1989)

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 No. 17 : Cash Flow Statements (revision, Sep. 22, 2005)

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 No. 18 : Accounting for Pensions (revision, Sep. 22, 2005)

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 No. 19 : Development Stage Accounting (revision, Mar. 21, 2002)

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 No. 20 : Segment Reporting (pronounced on June 25, 1992)

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 No. 22 : Income Taxes (revision, Sep. 22, 2005)

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 No. 23 : Interim Financial Reporting (revision, July 29, 1999)

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 No. 24 : Earnings Per Share (revision, Nov. 1, 2001)

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 No. 25 : Business Combinations (revision, Nov. 30, 2006)

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 No. 28 : Disclosures in the Financial Statements of Banks (revision, Sep. 22, 2005)

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 No. 29 : Accounting for Government Grants and Disclosure of Government Assistance (pronounced on June 24, 1999)

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 No. 30 : Accounting for Treasury Stocks (revision, June 22, 2006)

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 No. 31 : Interests in Joint Ventures (revision, Sep. 22, 2005)

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 No. 32 : Revenue (revision, Sep. 22, 2005)

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 No. 33 : Accounting for Transfers of Financial Assets and Extinguishments of Liabilities (pronounced on May 22, 2003)

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 No. 34 : Financial Instruments: Recognition and Measurement (revision, Sep. 22, 2005)

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 No. 34 : Financial Instruments: Recognition and Measurement (Revised on Oct. 17, 2008
and Dec. 4, 2008)

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 No. 35 : Impairment of Assets (revision, Nov. 30, 2006)

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